Southeastern Company Sells Four Tires to George $\quad$ 760 $\quad$

Southeastern Company sells four tires to George. Each tire retails for $190 and is subject to sales tax of 5% and federal excise tax of 10%. Southeastern Company's journal entry to record the transaction is:

A) Cash $\quad$ 760
$\quad$ $\quad$ $\quad$ Sales $\quad$ 760
B) Cash $\quad$ 874
$\quad$ $\quad$ $\quad$ $\quad$ Sales $\quad$ 874
C) Cash $\quad$ 874
$\quad$ $\quad$ $\quad$ $\quad$ Sales $\quad$ 760
$\quad$ $\quad$ $\quad$ $\quad$ Sales Tax Payable $\quad$ 38
$\quad$ $\quad$ $\quad$ $\quad$ Excise Tax Payable $\quad$ 76
D) Cash $\quad$ 760
Sales Tax Expense $\quad$ 38
Excise Tax Expense $\quad$ 76
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Sales $\quad$ 874